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5538 Uppsatser om Financial report standard - Sida 23 av 370

Verifiering av WRF-modellen över Svalbard

Glaciologer har under en längre tid observerat förändringar av glaciärer på Svalbard, att några minskar i storlek och att vissa växer. Avsmältning med ökade havsnivåer och potentiellt ändrad havscirkulation till följd är ett scenario som berör människor över hela värden. Dessa förändringar kan eventuellt förklaras genom att koppla de meteorologiska förhållandena i området till större cirkulationsförändringar.De meteorologiska förhållandena över Svalbard har simulerats med en regional klimatmodell, WRF (Weather Research Forecasting), för tre domäner med upplösningarna 24 km, 8 km och 2,7 km. Modellen har testats i två versioner, standard-WRF med förvalda processbeskrivningar och WRF med processbeskrivningar anpassade för polärt klimat och har drivits med ERA-Interim data, som är en återanalys av de globala väderförhållandena framtagen av ECMWF. Resultaten från WRF har verifierats mot observationer uppmätta av AWS-stationer (Automatic Weather Station).

Stol och bord för balkong bruk : Utfällbara balkong möbler

Balcony Art is an idea for a new kind of furniture group for those who have limited space on their balcony. This report will discuss conceptual and part of primary construction of the chair and table for use on balconies, how the products developed from an idea to primary, preliminary products.In the conceptual design part, the report will discuss how product requirements and specifications are developed and how these controls the design.In the primary construction, the report will discuss the products journey from sketch to functional CAD models and how the products of individual parts are designed and how the durability calculations affect the design..

Relining ur ett beställarperspektiv

This report is focusing upon relining from a client?s point of view. Potential buyers are given a presentation of the different methods available today together with a general briefing describing the process. An important part of this report are the interviews that took place with already established customers. Property owners, managers, pipe cleaners, and project managers whom all been in contact with relining have answered the questions given along with their own thoughts and have also given recommendations of other persons to talk to.

Prestationsbaserad stimulansersättning inom sfi-utbildningen ? ett incitament för snabbare studier?

The aim of this study is to analyze the justification of a financial incentive that rewards students who rapidly finish their studies within the language education ?Swedish for immigrants? (sfi). Thereby, we want to see what assumptions are made about the students, and relate this to experiences of the education at a local level. We applied a text analysis on a government bill about the incentive, which showed that the deficiencies in the education are said to be caused by the students? lack of effort.

Masshantering av schaktmassor : en jämförelse mellan traditionell masshantering och GPS-styrd masshantering i realtid

The purpose of this report is to analyze the advantages of using programme software to monitor masshauling instead of using the conventional method. A comparsion between different programs will also be conducted in an attempt to determine the most affordable. This report is written for NCC Construction AB to help them choose a software most fitting for future projects.The report is based upon literature such as information taken from the developers website, existing reports with similar context, interviews with sellers of the software and interviews with people working in the building sector.The result of this report shows that there are several advantages with investing in a software that helps the management of a project and that it is something that should be taken under consideration instead of the existing method. Topcon is a clear favorite following the inquiries comparisons as done, when they deliver a complete system and not only a supplement to the current approach. Scanlaser are just in the beginning of its development, and is so far only out with an early version of the software, while Topcon has been brought further in development and therefore has more features in the program.

Livförsäkringar och efterarv

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

MIKROVÄRMEKRAFTVERK för hemmabruk

My questions at issue for this report has it´s beginning in the growing problems of thenegative effects of burning fossile fuels and the rapidly growing energyprices.1. Is it possible to design a micro scale powerplant?2. Is it economically interesting for a potential customer to by such a product?The aim with this report is therefor, with the help of design work and calculations, to answerthese questions and to create a platform for building a fully functional micro scale powerplant.The material used in the report is mostly product catalogs from various industries but alsostudy course littrature about steam engines.The result of the report is that it is fully possible to design a fully functional micro scalepower plant.

Greklandskrisens påverkan på bankernas interna risker : En studie om svenska storbankers kreditrisk

Background: 2009 it has occurred a crisis in some of the member states of the European Union: Spain, Portugal, Italy, Ireland and Greece. Despite, some major banks in the world had begun to recover from the financial crisis that occurred from 2007 until 2009, there were still banks who found it difficult to survive. Greece is one of the countries that suffered from the financial crisis. The high budget deficit and the unsustainable debt are underlying the crisis.Banks as financial intermediaries have important function in a nation?s economy.

Sekundärnät för lågtempererad fjärrvärme

Lower energy use in buildings is a result of increasingly stringent energy requirements across Europe. When conventional district heating technology is used in areas with low energy consumption heatlosses do not fall even though the amount of energy delivered is reduced. This reduces income for thedistrict heating company. To maintain their economic viability the district heating companies? majorchallenge is to implement new solutions that minimize heat loss.

Revisorernas dilemma - tala eller tiga?

Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

Svensk invandringspolitik i förändring : En kritisk granskning av åtgärdsförslag inom SOU 2006:79 för en ny politik

The aim and purpose of the following study is twofold. The first part aims at clarifying different models of migration policy available within research of political science. The second part of the study applies the identified models onto an analysis of the official report ?Integrationens svarta bok? and the suggestions the reports presents. The findings of the study are multiple.

Villkor. En kvalitativ studie om hur enskilda socialsekreterare resonerar kring att villkora det ekonomiska biståndet.

This paper examines how individual social welfare officers argue about the conditions in foreign aid. The paper is a qualitative interview study there nine social welfare officers from four local governments have been interviewed.The results are divided into two areas. First, the client's responsibility over their own lives   and self-determination. These two areas are then analyzed separately.The analysis assumes an aletisk hermeneutics where the basis for the attribution of the result is Max Weber's vocation ethics and the more recent research about foreign aid.The conclusion of the study was that social workers believe that the client's responsibility for their own self-sufficiency outweighs supply. Financial assistance must be justified in order to be paid regardless of whether this causes rejection of application for financial aid..

Hur redovisas en tillgång utan identitet? : En studie om hur svenska börsnoterade företag implementerar nedskrivningsprövningar av goodwill i praktiken

Denna studie undersöker hur svenska börsnoterade företag implementerar redovisningsstandarden IAS 36 i praktiken. Standarden är utfärdad av regulatorn IASB och behandlar hur nedskrivningsprövning av förvärvad goodwill ska utföras för börsnoterade företag. Denna standard är sedan 2005 obligatorisk inom EU. Denna standard ses som ett steg mot en harmonisering av redovisningen då den syftar till att öka jämförbarheten mellan företag och länder. Vidare undersöks även om det råder några skillnader i implementeringen vilka är härledbara till företagens storlek.

Inverkan av leasingklassificering på konkursrisk - en studie av hur redovisningsbaserade prediktionsmodeller påverkas av en ny leasingstandard

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

Det självförsörjande passivhuset

The housing sector uses 40 % of the energy in Sweden and half of the electricity usage. Theuse of energy is the main reason to the increasing rate of carbon dioxide in the atmosphere.This is the main motive but also a wish of higher safety, that is a higher rate of selfsufficientenergy production in Sweden, we want to decrease the need of using fossil fuel. Now whenthe energy price rise, the interest in energy issues increase and more people discuss thepossibility of reducing the usage of fossil fuel. A change to renewable energy such as sun,wind and water is the only solution where we can get a sustainable development.One way to contribute to a better use of energy is to build in the principle of passive house.The house is being built with a thick and tight insulation. If you use a heat-exchanger withhigh degree of efficiency and a final heating battery on the ventilation system, the heat fromlamps, devices and the ones living in the house should be enough to fulfil the criteria ofliving.

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